[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2073 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 2073

 To amend the Internal Revenue Code of 1986 to permanently extend the 
    7.5 percent adjusted gross income floor for the medical expense 
                               deduction.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 3, 2019

  Ms. Porter (for herself and Mr. Marchant) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to permanently extend the 
    7.5 percent adjusted gross income floor for the medical expense 
                               deduction.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. PERMANENT EXTENSION OF REDUCTION IN MEDICAL EXPENSE 
              DEDUCTION FLOOR.

    (a) In General.--Section 213(a) of the Internal Revenue Code of 
1986 is amended by striking ``10 percent'' and inserting ``7.5 
percent''.
    (b) Conforming Amendments.--
            (1) Section 213 of such Code is amended by striking 
        subsection (f).
            (2) Section 56(b)(1) of such Code is amended by striking 
        subparagraph (B) and by redesignating subparagraphs (C), (D), 
        (E), and (F), as subparagraphs (B), (C), (D), and (E), 
        respectively.
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after December 31, 2018.
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